12 BULLETIN 896, U. S. DEPARTMENT OF AGRICULTURE. 
The average seed cost for the year 1918 varied from $1.12 per acre 
in Rusk County, Tex., to $2.05 per acre in Sumter County, Ga. The 
highest acre cost for farm manure occurred in Marshall County, Ala. 
Fertilizer costs constituted by far the most important single item of 
expense included under materials. Combined with seed cost, these 
two items make up the major portion of the expense for materials. 
No commercial fertilizer was purchased and applied by the Hllis 
County farmers who gave estimates. The lowest average acre cost 
for commercial fertilizer was reported for Rusk County, Tex., while 
the highest average cost, $11.24 per acre, occurred in Barnwell 
County, 8. C. The quantity of fertilizer applied per acre will be 
considered under the general heading of ‘‘ Basic requirements. ”’ 
OTHER COSTS. 
‘““Other costs”? embraced such items as interest or land rent, insur- 
ance and taxes, machinery charges, and overhead expense. Interest 
and rent charges may be considered under the heading of ‘Use 
of land.”’ In the case of owned farms a conservative estimate was 
secured with reference to the value of the cotton land. It was found 
that farmers paid approximately 8 per cent on first-mortgage loans. 
This rate was used in working out the cost chargeable on owned farms. 
On rented farms this cost was included in the value of the share of 
the crop given or in the proportionate share of the cotton rent charge- 
able to the cotton acreage or in the cash rent actually paid. Very 
few farms of the cash rent type were found in this survey. Share and 
cash rent differ from the interest charge on land investment in that 
the latter cares for the capital invested in cotton land only, while the 
former is assumed to cover this item as well as such expense as taxes 
and general upkeep on the farm. 
INSURANCE AND TAXES. 
The farm owner who pays insurance on farm buildings and taxes 
which are assessed against the farm must draw upon his sources of 
income to meet these expenses. Definite information was taken in 
each case concerning the total amounts paid under the respective 
headings. The proportion chargeable to cotton was ascertained in 
each instance and was entered under each heading as a production 
cost. 
USE OF MACHINERY. 
Complete inventories were taken of the machinery on each farm; 
values were given in the case of each implement, and repair costs for 
the year were carefully estimated. Each operater also indicated the 
percentage depreciation for the year. He also gave his estimate 
regarding the proportion of the total machinery expense which 
should be carried by cotton. All of these phases were taken into 
account in working out the machinery costs for cotton. 
